Introduction

Many employees are provided with a computer or laptop in order to perform their duties as an employee. In the vast majority of circumstances this will not give rise to a benefit, so there will be no reporting requirements.

This guidance note covers the circumstances where the computer or laptop remains the property of the employer, and the employee uses it during their employment and is required to return it at the end of their employment. If the computer or laptop is owned by the employee, see the Assets ― bought, sold or given guidance note.

Business only use ― exemption for provision of computers to employees

Where an employer provides an employee with a computer or laptop, the exemption in ITEPA 2003, s 316 can apply. The statutory conditions depend in part on whether the equipment is provided on or away from the employer’s premises. For equipment provided away from the employer’s premises, the conditions include:

1. •

   at the time the equipment is first provided, the employer intends that it will be